HS code 64029990 – Other

HS code 64029990 carries a preferential (MFN) import duty of 30%, an ordinary rate (non-MFN) of 45% and VAT of 8/10 under Vietnam’s 2026 tariff schedule. No export duty, special consumption tax or environmental protection tax applies.

HS code 64029990 (Other) is subject to value-added tax (VAT) of 8/10 under Vietnam’s 2026 tariff schedule. VAT is charged on the taxable value, which includes import duty, so any change in import duty also changes the VAT payable.

HS code 64029990 (Other) is subject to a special management policy Appendix II — used goods 41/2026/TT-BCT applies from 2026-09-05.: Hàng tiêu dùng QSD cấp NK (08/2023/TT-BCT - PL1.I); HH tạm ngừng KD TNTX CK (08/2023/TT-BCT - PL2); Hàng hóa được nhập khẩu dưới hình thức mua bán, trao đổi của cư dân biên giới (42/2019/TT-BCT & 34/2025/TT-BCT ); SPHH phải KTNN về CL khi NK (01/2021/TT-BLĐTBXH) ⚠️ 01/2021/TT-BLĐTBXH was replaced by 16/2026/TT-BNV on 2026-07-28. Article 7 of Circular 16/2026/TT-BNV expressly repeals Circular 01/2021/TT-BLĐTBXH (MOLISA has been merged into the Ministry of Home Affairs). The successor list is split by high and medium risk level instead of by whether state quality inspection applies on import; the central inspection agency is the Department of Employment. Reviewed 2026-08-16. ⚠️ 08/2023/TT-BCT - PL2 will be replaced by 41/2026/TT-BCT on 2026-09-05. Circular 41/2026/TT-BCT repeals Article 1.2 and Appendix II of Circular 08/2023/TT-BCT and issues a new suspension list applicable until 2029-12-31; the same day, Decree 292/2026/ND-CP replaces Decree 69/2018/ND-CP. Appendix I of Circular 08/2023/TT-BCT (used goods prohibited from import) is NOT repealed. Reviewed 2026-08-16. Abbreviations: QSD = used (second-hand) · NK = import · PL = appendix · HH = goods · KD = trading · TNTX CK = temporary import for re-export and transhipment · SPHH = products and goods · KTNN về CL = state quality inspection. Contact Avenir for support with the procedure.

The lowest preferential rate for HS code 64029990 is 0%, available under the following agreements: ATIGA (ASEAN), ACFTA (ASEAN - China), AKFTA (ASEAN - Korea), VKFTA (Korea), AANZFTA (ASEAN - AU/NZ), AIFTA (ASEAN - India), VCFTA (Chile), VN-EAEU (Eurasian Union), CPTPP, AHKFTA (ASEAN - Hong Kong), EVFTA (EU), UKVFTA (UK), VIFTA (Israel), RCEP and Vietnam – Laos. To claim this rate the shipment needs a valid certificate of origin (C/O) for the relevant agreement (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).

Yes, to claim the special preferential duty. HS code 64029990 has preferences under ATIGA (ASEAN), ACFTA (ASEAN - China), AKFTA (ASEAN - Korea), VKFTA (Korea), AANZFTA (ASEAN - AU/NZ), AIFTA (ASEAN - India), VCFTA (Chile), VN-EAEU (Eurasian Union), CPTPP, AHKFTA (ASEAN - Hong Kong), EVFTA (EU), UKVFTA (UK), VIFTA (Israel), RCEP and Vietnam – Laos; each agreement uses its own C/O form, issued by the competent authority of the exporting country - see the corresponding agreement page for the right form, issuing body and legal basis. Without a valid C/O the shipment is taxed at the MFN rate.

The unit of quantity for HS code 64029990 is pair.

HS code 64029990 covers goods described as “Other”. In Vietnam’s tariff schedule, this code falls under: Other footwear with outer soles and uppers of rubber or plastics → Other footwear: → Other: → Other. The tariff description is legally binding - the actual goods must match both this description and the chapter notes, so two items that sound alike can still take different codes.